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            "Style": "计算分析题",
            "Explain": "A3型题说明",
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            "Type": "A3TEST",
            "SubType": "不定项",
            "TestCount": 10,
            "TestItems": [
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                    "A3TestID": 16000001,
                    "AllTestID": 16000091,
                    "FrontTitle": "单位印章；原始凭证金额有错误的，应当由出具单位重开，不得在原始凭证上更正。",
                    "TestPoint": "略",
                    "A3TestItems": [
                        {
                            "A3TestItemID": 16000001,
                            "Title": "在中国境内的外商投资企业，会计记录使用的文字符合规定的是（   ）。",
                            "Explain": "略",
                            "TestPoint":"略",
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                                    "ItemName": "A",
                                    "Content": "只能使用中文，不能使用其他文字"
                                },
                                {
                                    "ItemName": "B",
                                    "Content": "只能使用外文"
                                },
                                {
                                    "ItemName": "C",
                                    "Content": "在中文和外文中选择一种"
                                },
                                {
                                    "ItemName": "D",
                                    "Content": "使用中文，同时可以选择一种外文"
                                }
                            ],
                            "Answer": "D"
                        },
                        {
                            "A3TestItemID": 16000002,
                            "Title": "该企业期末编制财务会计报表应当使用（   ）。",
                            "Explain": "略",
                            "TestPoint": "略",
                            "SelectedItems": [
                                {
                                    "ItemName": "A",
                                    "Content": "英镑"
                                },
                                {
                                    "ItemName": "B",
                                    "Content": "人民币"
                                },
                                {
                                    "ItemName": "C",
                                    "Content": "美元"
                                },
                                {
                                    "ItemName": "D",
                                    "Content": "欧元"
                                }
                            ],
                            "Answer": "B"
                        },
                        {
                            "A3TestItemID": 16000003,
                            "Title": "公司对外报送的财务会计报告，应当签章的主体有（   ）。",
                            "Explain": "略",
                            "TestPoint": "略",
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                                    "ItemName": "A",
                                    "Content": "单位负责人"
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                                {
                                    "ItemName": "B",
                                    "Content": "会计机构负责人"
                                },
                                {
                                    "ItemName": "C",
                                    "Content": "主管会计工作的负责人"
                                },
                                {
                                    "ItemName": "D",
                                    "Content": "总会计师"
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                            ],
                            "Answer": "ABCD"
                        },
			{
                            "A3TestItemID": 16000004,
                            "Title": "公司对外报送的财务会计报告，应当签章的主体在财务会计报告上签章的下列做法中，符合规定的是（   ）。",
                            "Explain": "略",
                            "TestPoint": "略",
                            "SelectedItems": [
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                                    "ItemName": "A",
                                    "Content": "签名"
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                                    "ItemName": "B",
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                                },
                                {
                                    "ItemName": "C",
                                    "Content": "签名或盖章"
                                },
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                                    "ItemName": "D",
                                    "Content": "签名并盖章"
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                            ],
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                            "A3TestItemID": 16000005,
                            "Title": "针对公司经办人员李某更改日期的做法，下列表述正确的是（   ）。",
                            "Explain": "略",
                            "TestPoint": "略",
                            "SelectedItems": [
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                                    "ItemName": "A",
                                    "Content": "符合规定，原始凭证有错误的，应当由接收单位重开或更正，更正处应当加盖接收单位印章"
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                                {
                                    "ItemName": "B",
                                    "Content": "不符合规定，原始凭证有错误的，应当由出具单位重开或更正，更正处应当加盖出具单位印章"
                                },
                                {
                                    "ItemName": "C",
                                    "Content": "不符合规定，应当由出具单位重开，不得在原始凭证上更正"
                                },
                                {
                                    "ItemName": "D",
                                    "Content": "不符合规定，应当由接收单位重开，不得在原始凭证上更正"
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                            ],
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                    ],
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            "StyleID": 2,
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            "Explain": "单项选择题",
            "Score": 1,
            "Type": "ATEST",
            "TestCount": 5,
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                    "ATestID": 16000004,
                    "AllTestID": 16000004,
                    "Title": "单位负责人是指（   ）。",
                    "Explain": "本题考核会计工作管理体制。单位负责人主要包括两类人员：（1）单位的法定代表人；（2）按照法律、行政法规规定代表单位行使职权的负责人。",
                    "TestPoint": "略",
                    "SelectedItems": [
                        {
                            "ItemName": "A",
                            "Content": "单位法定代表人"
                        },
                        {
                            "ItemName": "B",
                            "Content": "单位的高层领导"
                        },
                        {
                            "ItemName": "C",
                            "Content": "单位的总会计师"
                        },
                        {
                            "ItemName": "D",
                            "Content": "单位的总工程师"
                        }
                    ],
                    "Answer": "A",
                    "IsFav": 0,
                    "UserNoteContent": "这题真好"
                }
            ]
        },
        {
            "StyleID": 3,
            "Style": "共用选项",
            "Explain": "共用选项",
            "Score": 1,
            "Type": "BTEST",
            "SubType": "单项",
            "TestCount": 12,
            "TestItems": [
                {
                    "BTestID": 12000060,
                    "AllTestID": 221,
                    "Explain": "乳糜胸常见原因有创伤、淋巴瘤造成胸导管破裂，胸水呈乳白色，为渗出液，胸水中可见大量三酰甘油，加入乙醚静置后，多变为澄清。渗出液Light标准：LDH>200U/L，胸水蛋白/血清蛋白>0.5，胸水LDH/血清LDH>0.6。漏出液常见原因：心力衰竭，肝硬化，肾病综合征等。",
                    "TestPoint": "略",
                    "SelectedItems": [
                        {
                            "ItemName": "A",
                            "Content": "假性乳糜性胸腔积液"
                        },
                        {
                            "ItemName": "B",
                            "Content": "乳糜性胸腔积液"
                        },
                        {
                            "ItemName": "C",
                            "Content": "渗出性胸腔积液"
                        },
                        {
                            "ItemName": "D",
                            "Content": "漏出性胸腔积液"
                        },
                        {
                            "ItemName": "E",
                            "Content": "浆液血性胸腔积液"
                        }
                    ],
                    "BTestItems": [
                        {
                            "BTestItemID": 12000193,
			    "Title": "男性，42岁，曾确诊为淋巴瘤，X线和超声检查确认右侧胸腔积液，胸水乳白色，加入乙醚静置后，变为澄清",
                            "Explain": "略",
                            "TestPoint": "略",
                            "Answer": "B"
                        },
                        {
                            "BTestItemID": 12000194,
                            "Title": "女性，28岁，1周来高热，体征和影像学检查确定右侧胸腔积液，胸水黄色透明，ADA56，LDH256U/L，蛋白25g/L，细胞计数0.09×10[~9.gif]L，淋巴细胞80%",
                            "Explain": "略",
                            "TestPoint": "略",
                            "Answer": "C"
                        },
                        {
                            "BTestItemID": 12000195,
                            "Title": "男性，72岁，既往高血压，冠心病，此次入院诊断心功能不全，体征和影像学检查确定右侧胸腔积液",
                            "Explain": "略",
                            "TestPoint":"略",
                            "Answer": "D"
                        }
                    ],
                    "IsFav": 0,
                    "UserNoteContent": "这题真好"
                }
            ]
        },
        {
            "StyleID": 4,
            "Style": "简答题",
            "Explain": "简答题说明",
            "Score": 5,
            "Type": "JDTEST",
            "TestCount": 5,
            "TestItems": [
                {
                    "JDTestID": 15,
                    "AllTestID": 632,
                    "Title": "胃主通降",
                    "Explain":"略",
                    "TestPoint": "略",
                    "Answer":"胃主通降，是指胃气宜保持通畅下降的运动趋势，主要体现于饮食的消化和糟粕的排泄过程中：即饮食物经胃的初步消化再下行于小肠，小肠分清别浊后，其浊者下移于大肠，而大肠传化糟粕，形成粪便而排出体外。这种由胃而小肠面大肠乃至排泄于体外的功能活动，称为胃主通降。",
                    "IsFav": 0,
                    "UserNoteContent": "这题真好"
                }
            ]
        },
        {
            "StyleID": 5,
            "Style": "判断题",
            "Explain": "判断题",
            "Score": 1,
            "Type": "PDTEST",
            "TestCount": 5,
            "TestItems": [
                {
                    "PDTestID": 15000081,
                    "AllTestID": 15000289,
                    "Title":  "企业可以在不同的会计期间根据自身财务需要采用不同的会计处理方法。（   ）",
                    "Explain": "本题考核会计核算的一般要求。企业采用的会计处理方法前后期应当保持一致，不得随意变更。",
                    "TestPoint": "略",
                    "Answer": "错",
                    "IsFav": 0,
                    "UserNoteContent": "这题真好"
                }
            ]
        },
        {
            "StyleID": 6,
            "Style": "填空题",
            "Explain": "填空题说明",
            "Score": 1,
            "Type": "TKTEST",
            "TestCount": 5,
            "TestItems": [
                {
                    "TKTestID": 7,
                    "AllTestID": 11,
                    "Title":"认为\"六气皆从火化\"的医家是____，后世称之为____派。",
                    "Explain": "略",
                    "TestPoint": "略",
                    "Answer": "刘完素(河间)、主火(寒凉)", 
                    "IsFav": 0,
                    "UserNoteContent": "这题真好"
                }
            ]
        },
        {
            "StyleID": 7,
            "Style": "多选题",
            "Explain": "多选题说明",
            "Type": "XTEST",
            "Score": 2,
            "TestCount": 5,
            "TestItems": [
                {
                    "XTestID": 16000003,
                    "AllTestID": 16000038,
                    "Title": "中国会计学会是由全国会计领域各类专业组织及个人自愿结成的（   ）社会组织。",
                    "Explain":  "本题考核会计工作的自律管理。中国会计学会是由全国会计领域各类专业组织及个人自愿结成的学术性、专业性、非营利性社会组织。",
                    "TestPoint": "略",
                    "SelectedItems": [
                        {
                            "ItemName": "A",
                            "Content": "学术性"
                        },
                        {
                            "ItemName": "B",
                            "Content": "专业性"
                        },
                        {
                            "ItemName": "C",
                            "Content": "营利性"
                        },
                        {
                            "ItemName": "D",
                            "Content": "非营利性"
                        }
                    ],
                    "Answer": "ABD",
                    "IsFav": 0,
                    "UserNoteContent": "这题真好"
                }
            ]
        },
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            "Style": "多项选择题",
            "Explain": "多项选择题",
            "Score": 1,
            "Type": "A3TEST",
            "SubType": "多项",
            "TestCount": 5,
            "TestItems": [
                {
                    "A3TestID": 16000007,
                    "AllTestID": 16000713,
                    "FrontTitle":"要求：根据上述资料，回答以下问题。",
                    "Explain":"选项BD在资产负债表日及以前并不存在，属于非调整事项。",
                    "TestPoint": "略",
                    "A3TestItems": [
                        {
                            "A3TestItemID": 16000026,
                            "Title": "下列各项中，属于甲公司资产负债表日后调整事项的有(     )。",
                            "Explain": "我是一个解题思路",
                            "TestPoint": "略",
                            "SelectedItems": [
                                {
                                    "ItemName": "A",
                                    "Content": "发生的商品销售退回"
                                },
                                {
                                    "ItemName": "B",
                                    "Content": "银行同意借款展期2年"
                                },
                                {
                                    "ItemName": "C",
                                    "Content": "法院判决赔偿专利侵权损失"
                                },
                                {
                                    "ItemName": "D",
                                    "Content": "董事会通过利润分配预案"
                                },
                                {
                                    "ItemName": "E",
                                    "Content": "银行要求履行债务担保责任"
                                }
                            ],
                            "Answer": "ACE"
                        },
                        {
                            "A3TestItemID": 16000027,
                            "Title": "下列甲公司对资产负债表日后事项的会计处理中，正确的有(     )。",
                            "Explain": "我是一个解题思路",
                            "TestPoint": "略",
                            "SelectedItems": [
                                {
                                    "ItemName": "A",
                                    "Content": "对于利润分配预案，应在财务报表附注中披露拟分配的利润"
                                },
                                {
                                    "ItemName": "B",
                                    "Content": "对于诉讼事项，应在20×7年资产负债表中调整增加预计负债200万元"
                                },
                                {
                                    "ItemName": "C",
                                    "Content": "对于债务担保事项，应在20×7年资产负债表中确认预计负债2000万元"
                                },
                                {
                                    "ItemName": "D",
                                    "Content": "对于应收丙公司款项，应在20×7年资产负债表中调整减少应收账款900万元"
                                },
                                {
                                    "ItemName": "E",
                                    "Content": "对于借款展期事项，应在20×7年资产负债表中将该借款自流动负债重分类为非流动负债。"
                                }
                            ],
                            "Answer": "ABC"
                        }
                    ],
                    "IsFav": 0,
                    "UserNoteContent": "这题真好"
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            ]
        },
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            "Style": "单项选择题",
            "Explain": "单项选择题",
            "Score": 1,
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            "SubType": "单项",
            "TestCount": 9,
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                    "A3TestID": 16000004,
                    "AllTestID": 16000566,
                    "FrontTitle":"根据上述资料，不考虑其他因素，回答下列问题。",
                    "Explain":"20×6年10月1日正式开工且支付工程进度款，符合开始资本化条件。",
                    "TestPoint": "略",
                    "A3TestItems": [
                        {
                            "A3TestItemID": 16000013,
                            "Title": "乙公司专门借款费用开始资本化的时点是(     )。",
                            "Explain": "我是一个解题思路",
                            "TestPoint": "略",
                            "SelectedItems": [
                                {
                                    "ItemName": "A",
                                    "Content": "20×6年7月1日"
                                },
                                {
                                    "ItemName": "B",
                                    "Content": "20×7年5月日"
                                },
                                {
                                    "ItemName": "C",
                                    "Content": "20×6年12月31日"
                                },
                                {
                                    "ItemName": "D",
                                    "Content": "20×6年10月1日"
                                }
                            ],
                            "Answer": "D"
                        },
                        {
                            "A3TestItemID": 16000014,
                            "Title": "下列关于乙公司在资本化期间内闲置的专门借款资金取得固定收益债券利息的会计处理中，正确的是(     )。",
                            "Explain":  "我是一个解题思路",
                            "TestPoint": "略",
                            "SelectedItems": [
                                {
                                    "ItemName": "A",
                                    "Content": "冲减工程成本"
                                },
                                {
                                    "ItemName": "B",
                                    "Content": "递延确认收益"
                                },
                                {
                                    "ItemName": "C",
                                    "Content": "直接计入当期损益"
                                },
                                {
                                    "ItemName": "D",
                                    "Content": "直接计入资本公积"
                                }
                            ],
                            "Answer": "A"
                        },
                        {
                            "A3TestItemID": 16000015,
                            "Title": "乙公司于20×7年度应予资本化的专门借款费用是(     )。",
                            "Explain": "我是一个解题思路",
                            "TestPoint": "略",
                            "SelectedItems": [
                                {
                                    "ItemName": "A",
                                    "Content": "121．93万元"
                                },
                                {
                                    "ItemName": "B",
                                    "Content": "163．6万元"
                                },
                                {
                                    "ItemName": "C",
                                    "Content": "205．2万元"
                                },
                                {
                                    "ItemName": "D",
                                    "Content": "250万元"
                                }
                            ],
                            "Answer": "B"
                        },
                        {
                            "A3TestItemID": 16000016,
                            "Title": "乙公司累计计入损益的专门借款费用是(     )。",
                            "Explain": "我是一个解题思路",
                            "TestPoint": "略",
                            "SelectedItems": [
                                {
                                    "ItemName": "A",
                                    "Content": "187．5万元"
                                },
                                {
                                    "ItemName": "B",
                                    "Content": "157．17万元"
                                },
                                {
                                    "ItemName": "C",
                                    "Content": "115．5万元"
                                },
                                {
                                    "ItemName": "D",
                                    "Content": "53万元"
                                }
                            ],
                            "Answer": "C"
                        }
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};